Start here if the PSID for your iPhone 15 Pro Max is higher than you expected. At FBR's used-phone value of US$505, PTA tax on an iPhone 15 Pro Max is about Rs 64,973 on passport and Rs 83,468 on CNIC for a filer. That value comes from Valuation Ruling 2070/2026 of 23 April 2026, which raised the 15 Pro Max from US$460.
That US$45 rise did more than it looks. It pushed the phone over the US$500 line, where sales tax goes from 18% to 25% and the fixed duty and levy step up. At US$460 the passport tax was about Rs 41,096.
Tax on the 15 Pro Max at each value
| Value basis | Value | Passport | CNIC, filer | CNIC, non-filer |
|---|---|---|---|---|
| FBR ruling 2070/2026, used | US$505 | Rs 64,973 | Rs 83,468 | Rs 94,968 |
| FBR ruling 1999/2025, new, 1TB | US$1,320 | Rs 129,413 | Rs 159,196 | Rs 170,696 |
| US launch price, 256GB (September 2023) | US$1,199 | Rs 121,034 | Rs 149,140 | Rs 160,640 |
At Rs 277.01 per US$ (State Bank of Pakistan rate of 8 October 2026). CNIC figures include 4% additional customs duty.
The used value is one figure for every storage size and condition. The new 1TB value is from Ruling 1999/2025, which lists new iPhones.
Just over the US$500 line
The 15 Pro Max is the clearest case of the US$500 cliff. Compare the same phone at US$500 and at FBR's US$505 on passport:
| Item | At US$500 | At US$505 |
|---|---|---|
| Regulatory duty | Rs 12,000 | Rs 17,600 |
| Sales tax | 18%: Rs 27,091 | 25%: Rs 39,373 |
| Mobile levy | Rs 4,000 | Rs 8,000 |
| Total | Rs 43,091 | Rs 64,973 |
Five dollars of value add more than Rs 20,000 of tax. On CNIC the withholding tax also rises, from Rs 5,000 to Rs 11,500.
You cannot choose the value. Customs applies the ruling. But if your PSID shows about Rs 64,973 on passport for a used 15 Pro Max, this is why.
Used iPhone 15 Pro Max: every item
At FBR's used-phone value of US$505.
| Item | Passport | CNIC (filer) |
|---|---|---|
| Customs value | Rs 139,890 | Rs 139,890 |
| Regulatory duty | Rs 17,600 | Rs 17,600 |
| Additional customs duty 4% | Nil (baggage) | Rs 5,596 |
| Sales tax 25% | Rs 39,373 | Rs 40,772 |
| Withholding income tax | Nil | Rs 11,500 |
| Mobile levy | Rs 8,000 | Rs 8,000 |
| Total | Rs 64,973 | Rs 83,468 |
iPhone 15 Pro Max, FBR ruling 2070/2026, used at US$505 × Rs 277.01.
Used, new or launch price
The used-phone ruling is written for used phones imported in commercial quantity. It says a phone must have been activated at least six months before it is shipped, and it gives one value regardless of condition or storage.
For a new, sealed 15 Pro Max the new-iPhone ruling is the closer guide. Its 15 Pro Max entry is the 1TB model, at US$1,320, giving about Rs 129,413 on passport. Apple's US$1,199 launch price for 256GB gives Rs 121,034.
See the iPhone 14 Pro Max page for a phone that stays under the US$500 line.
Is the 15 Pro Max you are buying PTA approved?
Dialling *#06# on a 15 Pro Max can show two IMEIs, one for each SIM. Check both by SMS to 8484 or on PTA's DIRBS website. If they are not registered, the seller has not paid the tax, and you will pay it on a DIRBS PSID with your passport or CNIC. The PTA tax calculator covers the steps.
iPhone 15 Pro Max PTA tax questions
What is PTA tax on a used iPhone 15 Pro Max?
About Rs 64,973 on passport and Rs 83,468 on CNIC for a filer, at FBR's US$505 used value. A non-filer on CNIC pays about Rs 94,968 because the withholding tax doubles to Rs 23,000.
Why did iPhone 15 Pro Max PTA tax go up in 2026?
FBR's April 2026 ruling raised its used value from US$460 to US$505. That moved it above US$500, where sales tax is 25% instead of 18%. On passport the tax rose from about Rs 41,096 to Rs 64,973 at the same exchange rate, even after the July 2026 duty cut.
Is the tax the same for 256GB and 1TB used models?
Under the used-phone ruling, yes. It gives one value, US$505, for the model whatever the storage. The new-phone ruling does separate storage sizes.
Rupee totals here follow the State Bank rate of 8 October 2026, Rs 277.01 to the dollar, with the 2026-27 slabs. If customs values your own imported phone another way, the PSID from DIRBS overrides these figures.
Last reviewed 9 October 2026. Results are estimates; official notices always take precedence.